District Court 05-2-21 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

A limited procedures engagement (LPE) was conducted for District Court 05-2-21 in Allegheny County, Pennsylvania, examining moneys collected on behalf of the Commonwealth from January 1, 2019, to December 31, 2023. The review, in accordance with Section 401(c) of The Fiscal Code, aimed to verify the accuracy of assessed, reported, and remitted funds. Data from the Administrative Office of Pennsylvania Courts and the Pennsylvania Department of Revenue was compared to assess distribution accuracy. Categories of fines, fees, and surcharges were analyzed for unusual variances, and internal controls were evaluated for effectiveness. Based on the procedures, no compliance issues with state laws and regulations were noted. Total disbursements equaled $1,945,640, with no balance due to the Commonwealth. The report was shared with the District Court’s management and serves to assist the Department of Revenue in account settlement. This report does not preclude a future compliance. This is an automated summary. Please rely on the contents included in the released audit report.